Bookkeeping entry sheet



G. A; LAMBERT.

BOOKKEEPING- ENTRY SHEET.

APPLICATION FILED MAR.1 4. 1919.

1A1 9,2575% Patented M11613, 11922. I 2 SHEETS-SHEET l. "FIE. 1

Illl] G A. LAMBERT.

BOOKKEEPING ENTRY SHEET.

APPLICATION FILEDMAR. 14, 1919.

1A1 9,275., Patmewune 13,1922.

.2 SHEETS-SHEET 2.

BOOKKEEEIIQG EJBTTBY SHEET.

Application filed March 14, 1919.

T 0 (NZ whom it may concern Be it known that l, Gnonen A. LAMBERT, acitizen oi? the United States, and a resident of ihlldQlSDll, county ofMadison, and State of Indiana, have invented a certain new and usefulBookkeeping Entry Sheet; and I do hereby declare that the following is afull, c ear. and exact description thereof, refer ence being had to theaccompanying drawings, in which like letters refer to like parts.

This invention relates to improved bookkeeping entry sheets and theprime object of the invention is the provision of loose sheets for ajournal. and ledger, each being so scored and arranged as to containboth daily and monthly items on the same sheet, thereby reducing laborand lessening the chances ot error, and likewise greatly assisting infinding; an error it one exists.

A further feature oi the invention is to so arrange the totals of thedaily and monthly items that the footings are placed side by side. andmust agree, and when posted to the ledger, it the final trial balancediscloses an error, by t 'acing back the various footings it can bereadily ascertained in which column the mists c has occurred.

ii. further feature of the invention is to provide the journal sheetwith a central controlling; column containing both debit and credititems and having itemized entry columus tor credits and debits onopposite sides thereof.

In the accompanying drawings, which are made a 1 art ot thisapplication, Fig. 1 is a plan view of a combined loose lea f journal andledger. 2 is plan view of a journal sheet showing a central controllingcolumn and debit 1nd credit columns on opposite sides thereof. Fig. is aplan View of the ledger sheet showing; the manner of transferringthejournal items to the ledger sheet.

Referring to the drawings, 1 indicates a book structure. to which areattached by any suitable term of loose lea-i binders, journal sheets 2and ledger sheets 3, so as to retain said sheets in convenient reach ofeach other. In carrying out the improved bookkeeping system the journalsheet is divided into a central controlling column l, on opposite sidesof which are placed debit and credit columns and 6 respectively, andco-operating with said columns are spaces 7 and S for receiving thedebit and credit accounts and likewise a date column 9. The ledgerSpecification of Letters Patent. Patented June 13, 1922.

Serial No. 282,872.

sheet 8 is divided into a debit and credit column 10 and 11, which aresub-divided into columns 12 and 13 respectively, to receive the dailyitems and monthly totals, the sheet also having a column 14- for thedescription of the entry, and other columns for the date, invoicenumber, andv ournal page number.

by arraiuging the columns of the journal and ledger sheets in thismanner the accounts and totals may be readily and quickly transferredtrom one to the other, and the possibility of making a mistake reducedto a minimum, as the debit and credit items and totals are always setdirectly opposite each other and consequently any mistake occurring canbe readily detected and without necessitating the searching; through agreat volume oi? entries, as is the case with the ordinary bookkeepingsystem.

In placing the accounts upon the journal sheet, and assuming that theaccount is carried over to a new sheet between the first and last of themonth, the total amount of the column 4: of the finished sheet iscarried over to the new sheet and placed in the column a: at the top oithe sheet, and in the column T it is stated that it is the amountbrought torward and the date of bringing the amount forward is noted incolumn 9. The first transaction noted is with John Doe, on the 22nd, theamount of the transaction being 9537..30, which amount is placed incolumn a!-, while the various items are set forth in column 8 and thevalue of the items in column (3. The next transaction with John liceoccurs on the 27th and the amount is noted in column l, but as itconsisted of a single item the amount of th item was not required to beplaced in column 6.

We also note that on the 30th of the month rlohn Doc paid $37.50 onaccount, which amount was noted in column 4-, and the account debitedwas noted in column 7, and the account credited was noted in column 8.Carrying this account to the ledger sheet we ind in the debit column anitem for $37.50, which was the amount of the order #74 carried over frompage 1.28 of the journal, and an amount of $101.00 from order #97carried over from page 128 of the journal, and in the monthly totalcolumn or column 13 the sum oi these two items is noted or 55138.5(). Wealso note on the ledger sheet that was paid on this account, whichamount was placed in the credit column Mal under the heading of Itemsand likewise Monthly totals.

At the b ginning of the next month the amounts disclosed in thisaccount, if no new ones are made, are dropped from the item columns andthe amounts noted in the total columns carried along to take care ofthis account.

At the end of the month or at such time it is desired to close the booksor obtain a trial balance, the total. amount in the controlling columnor column {Jrot the journal sheet is ascertained, and then the monthlytotals of the columns 13 or the debits and credits of the ledger areascertained, and it a proper transfer and addition has been made, thesum totals of these columns will be the same as the sum total of thecolumn l oi? the journal sheet. it one of the monthly total columns,however, shows a different amount than that shown in column 4 of thejournal sheet, it is instantly known in which column a mistake hasoccurred and such mistake is more readily found than would be the caseif the controlling column were not provided.

In beginning; entries tor a new month, the total amount shown in column4 of the controlling column is dropped as there is no further use forthis sum after the months business has been tested. and found correct.

By the use of these bookkeeping entry sheets it will be seen that theentering or the journal and ledger items is very much simplified and thevolume of business being done each month, and .tor the total number ofmonths, can be accurately and quickly ascertained without pouring, overa volume of accounts and columns Oili figures. These sheets also reducethe possibility of mistakes to a minimum, and should a mistake be madeit can be readily located and rectified. By the use of these sheets alsoa great saving in paper is accomplished, as both sides of the journaland ledger sheets can be used, and owing to the compactness of the same.and the limited number of columns used, far less space is required forentering the various items.

The invention claimed is:

1. A bookkeeping entry sheet appropriately ruled and designated. to forma central controlling column for the reception of both credit and debitamounts, a credit column at one side thereof, and debit column at theopposite side thereof.

2. A bookkeeping entry sheet appropriately ruled and designated to forma central controlling; column for the reception of both credit and debitamounts, a debit column at one side thereof, credit column at theopposite side thereof, and a plurality of account columns adjacent thedebit and credit columns.

8. A bookkeeping entry sheet appropriately ruled and designated to forma controlling column for the reception. of both credit and debitamounts, a credit column at one side thereof, and a debit column at theopposite side thereof.

4;. it bookkeeping entry sheet approprimately ruled and designated toform a con trolling column for the reception of both credit and debitamounts, a debit column at one side thereof, a credit column at theopposite side thereof, and a plurality of account columns adjacent thedebit and credit columns.

A bookkeeping entry sheet approprimately ruled and designated to form acontrolling column for the reception of both credit and debit amounts. adebit column at one side thereof, a plurality 01 credit columns at theopposite side thereof, and a plurality of: account columns adjacent eachoi the debit and credit columns.

(3. A bookkeeping: entry sheet appropriately ruled and designated toform a plurality of columns, the central column thereof being designatedto term a controlling column tor the reception. o'l both credit anddebit amounts, the adjacent column at each side oi said central columnbeing designated a credit or a debit column, the other columns ad acentsaid debit and credit columns being designated account columns, and aplurality of lines extending transversely of said ruled columns toprovide item spaces upon said sheet in the respective columns.

In witness whereof, I have hereunto allixed my signature.

GEORGE A. LAMBERT.

